LITTLE ROCK, Ark. - In answer to a certified question from a federal district court, a majority of the Arkansas Supreme Court held Nov. 21 that the costs of labor may not be depreciated when determining the actual cash value under an indemnity insurance policy (Mark Adams, et al. v. Cameron Mutual Insurance Co., No. CV-13-456, Ark. Sup.; 2013 Ark. LEXIS 564).